465 FINANCIAL STATEMENTS | Consolidated Accounts Rupees crores S. No. Nature of Transactions For the Year Ended 31st March Associates/ Associates of Subsidiaries/ Subsidiaries of Associate Joint Ventures/ Joint Ventures of Subsidiaries KMP Close members of KMP and Entities controlled/ jointly controlled by KMP Entity belonging to Promoter/ Promoter Group holding 10% or more in the Company Welfare Funds/Postemployment benefit plans 3 Investments: Purchased/subscribed/ conversion/ bonus................................ 2026 45.21 753.55 — — 13.38 — 2025 15.61 228.00 — — — — Proceeds from liquidation / sale of shares..................................................... 2026 14.41 — — — — — 2025 — — — — — — Proceeds from capital reduction/buyback of shares........ 2026 — — — — — — 2025 — 59.71 — — — — 4 Deputation of personnel: From parties............................................. 2026 — 0.86 — — — — 2025 — 0.79 — — — — To parties.................................................... 2026 — — — — — — 2025 0.90 0.03 — — — — 5 Managerial remuneration................ 2026 — — 46.33 — — — 2025 — — 37.02 — — — 6 Stock options.................................................. 2026 — — 74.67 — — — 2025 — — 54.08 — — — 7 Commission and other benefits to non-executive/independent directors (including nominee directors) **........................................................ 2026 — — 7.84 — — — 2025 — — 7.25 — — — 8 Others (sitting fees) #....................... 2026 — — 0.13 — — — 2025 — — 0.12 — — — 9 Finance: Inter corporate deposits/loan given............................................................... 2026 20.02 464.36 — — — — 2025 10.03 149.01 — — — — Inter corporate deposits/loan refunded by parties............................. 2026 — 296.30 — — — 1.50 2025 — 152.00 — — — 1.50 45. Related party disclosures (Continued) (b) The related party transactions are as under: (Continued)
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